{"id":69946,"date":"2024-09-07T08:20:05","date_gmt":"2024-09-07T02:50:05","guid":{"rendered":""},"modified":"2024-09-07T08:20:05","modified_gmt":"2024-09-07T02:50:05","slug":"exporter-entitled-to-igst-refund-after-deducting-higher-duty-drawback-claimed-under-column-a-if-rates-equal-in-columns-a-b","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69946","title":{"rendered":"Exporter entitled to IGST refund after deducting higher duty drawback claimed under Column A, if rates equal in Columns A &#038; B."},"content":{"rendered":"<p>Exporter entitled to IGST refund after deducting higher duty drawback claimed under Column A, if rates equal in Columns A &#038; B.<br \/>Case-Laws<br \/>GST<br \/>The court held that if the rate of duty drawback under Column A and Column B is the same, then the refund of IGST has to be ordered even if the party selects Column A, as selecting Column A does not result in any double benefit. In the present case, the petitioner had voluntarily selected Column A and claimed higher duty drawback. The court directe<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=81146\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The court held that if the rate of duty drawback under Column A and Column B is the same, then the refund of IGST has to be ordered even if the party selects Column A, as selecting Column A does not result in any double ben<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69946","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69946","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69946"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69946\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69946"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69946"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69946"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}